The Institute of Chartered Accountants in England and Wales (ICAEW) has issued technical releases providing guidance to members on audit issues and details of the Institute's representations on auditing since 1972. Following the creation of the Audit and Assurance Faculty in 1995, technical releases on auditing have been issued by the Faculty.
Our page provides a timeline of Technical Releases and Representations issued by the Institute on auditing. Alternatively, you can use our dedicated Technical Release and Representation search and browse tools to find specific Technical Releases or Representations.
Timeline
1972-1991
Technical Releases on aspects of auditing were issued as part of the numerical sequence of technical releases between 1972 and late 1991. The following links allow you to browse the details of Technical Releases covering auditing issues for this period, working back from 1991:
1992
From the start of 1992 the numerical sequence was replaced by named series, as detailed below. All Technical Releases issued since 1992 have been numbered sequentially in the year of publication prefixed by the name of the relevant series, eg. FRAG 27/92, AUDIT 7/02.
1992-1995
The first named series for Technical Releases was simply called FRAG (Financial Reporting and Auditing Group) which covered Technical Releases on auditing, financial reporting and other technical matters from 1992 until 1995.
1995
The Audit and Assurance Faculty was established in July 1995 and all Technical Releases issued on audit matters since this date have been published by the Faculty. The Faculty is the authoritative voice on audit and assurance matters for The Institute of Chartered Accountants in England and Wales. It is recognised nationally and internationally as a leading authority on external audit and other assurance services. For further information, visit the website of the Audit and Assurance Faculty.
1995-
After 1995 technical releases on audit matters have been published in the AUDIT series. The full text of most Technical Releases since this date are available on the ICAEW website through the archive of Audit Technical Releases.
In addition, the Library & Information Service holds print copies of all Technical Releases and you can browse our listings of the technical releases issued in this series since 1995 using the following link:
Recent consultation responses from the Audit and Assurance Faculty are available in the Consultations section of the website.
How can I get a copy of a Technical Release or Representation?
New Technical Releases and Representations are published in full text on the Institute website and can be downloaded free of charge.
Single copies of any historical Technical Releases not available to download from this website may be ordered from the Institute Library and Information Service:
Phone: +44(0)20 7920 8620
Email: library@icaew.com (please include a contact phone number so we can ring you back)
The standard charge for a copy of a Technical Release is £5.00+VAT for delivery by 1st class post or £8.50+VAT for delivery by Fax. Non-members of the ICAEW should note that we require a credit card payment at the time of order.